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Heeling Custom Athletic Shoes: Statement of Cash Flows
內容大綱
As Louise Bernard grew her entrepreneurial venture, Heeling Custom Athletic Shoes (Heeling), she wanted to ensure that she was managing her cash flow prudently to make sure the company was well positioned for future success and growth. Heeling’s business model was to manufacture and sell custom athletic shoes for a variety of sports that provided customers with the perfect fit as well as personalized style and exceptional performance.
學習目標
This case is best positioned as an introduction to the building and analyzing of the statement of cash flows. The case is intended for undergraduate courses on financial and managerial accounting and is best taught once students have learned about the basics of the statement of cash flows. After working through this case and the assignment questions, students will be able to do the following:<ul><li>Perform a qualitative analysis of Heeling’s business from both an internal and an external perspective to understand the situational context.</li><li>Build a statement of cash flows.</li><li>Analyze and draw implications from the statement of cash flows.</li></ul>